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Corporation Tax Act 2010

Corporation Tax Act 2010

2010 CHAPTER 4

Introduction

Part 6: Charitable donations relief

Chapter 3: Certain disposals to charity
Section 210: Market value of qualifying investments

799.This section sets out how the market value of qualifying investments is to be determined. It is based on section 587B(9) to (11) of ICTA.

800.The methods are those laid down in sections 272 to 274 of TCGA. If an offshore fund publishes buy and sell prices, an interest in it is in effect subject to the same treatment as a unit trust scheme as laid down by section 272(5) of TCGA. The provisions of that subsection are reproduced here.

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